Glossary

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QSBS (Qualified Small Business Stock)

Qualified Small Business Stock (QSBS) refers to stock issued by a qualified small business, as defined by the Internal Revenue Code. This type of stock is eligible for certain tax benefits, such as an exclusion of up to 100% of the gain from the sale or exchange of the QSBS held for more than five years. In order to qualify, the stock must meet specific requirements, including being issued by a...